1/2 c  Butter, softened
      1 c  Sugar
      2    Eggs, separated
      2 c  Flour
      2 t  Baking powder
    1/8 t  Salt
    3/4 c  Milk
      1 t  Vanilla
           Frosting:
      3 c  Confectioners sugar
    1/3 c  Melted butter
    1/8 t  Salt
      2 T  Milk
  2 2/3 T  Lemon juice
  Preheat oven to 350. Grease two 9" layer pan; dust with
flour. Cream
  butter and sugar together in bowl until thoroughly mixed.
Add yolks
  and beat well.
  In separate bowl, stir flour, baking powder and salt
together.
  Alternately add flour mixture and milk to sugar mixture;
beat well
  after each addition. Stir in vanilla.
  Beat whites until stiff; fold into batter. Pour batter
into pans;
  bake for 30 minutes. Cool in pans on wire rack for 10
minutes, then
  turn out onto rack; cool completely before frosting.
  To make frosting, combine sugar, butter, salt, milk and
juice in bowl;
  beat with mixer until smooth. Frost sides and top of
cooled cake.
  Variation: To make chocolate frosting, melt 1 ounce
unsweetened baking
  chocolate and add to remaining ingredients.